National Beer Excise Taxes – By the Numbers

STATE TAX RATES ON BEER

EXCISETAX RATES
($ per gallon)
GENERALSALES TAX APPLIES OTHER TAXES
Alaska 1.07 n.a.
Hawaii 0.93 Yes $0.54/gallon draft beer
Minnesota (proposed) 0.90 under 3.2% – $0.077/gallon, 9% sales tax
South Carolina 0.77 Yes
Washington (1) 0.76 Yes
North Carolina 0.6171 Yes
Alabama $0.53 Yes $0.52/gallon local tax statewide
Florida 0.48 Yes
Mississippi 0.4268 Yes
Utah 0.41 Yes over 3.2% – sold through state store
New Mexico 0.41 Yes
Oklahoma 0.40 Yes under 3.2% – $0.36/gallon; 13.5% on-premise
Maine 0.35 Yes 7% on-premise saales tax
Georgia 0.32 Yes $0.53/gallon local tax
Louisiana 0.32 Yes $0.048/gallon local tax
Nebraska 0.31 Yes
New Hampshire 0.30 n.a.
South Dakota 0.27 Yes
Vermont 0.265 Yes more than 6% alcohol – $0.55; 10% on-premise sales tax
Virginia 0.26 Yes
Connecticut 0.24 Yes
Arkansas 0.23 Yes 3% off- 10% on-premise tax
Illinois 0.231 Yes $0.29/gallon in Chicago and $0.06/gallon in Cook County
Michigan 0.20 Yes
California 0.20 Yes
Texas 0.20 Yes 14% on-premise and $0.05/drink on airline sales
U.S. Median $0.350
Iowa 0.19 Yes
Kansas 0.18 over 3.2% – {8% off- and 10% on-premise}, under 3.2% – 4.23% sales tax
Ohio 0.18 Yes
West Virginia 0.18 Yes
Arizona 0.16 Yes
Nevada 0.16 Yes
North Dakota 0.16 7% state sales tax, bulk beer $0.08/gal.
Delaware 0.16 n.a.
Idaho 0.15 Yes over 4% – $0.45/gallon
Minnesota
(current)
0.15 under 3.2% – $0.077/gallon, 9% sales tax
New York 0.14 Yes additional $0.12/gallon in New York City
Montana 0.14 n.a.
Tennessee 0.14 Yes 17% wholesale tax
New Jersey 0.12 Yes
Indiana 0.115 Yes
Massachusetts 0.11 0.57% on private club sales
Rhode Island 0.10 Yes $0.04/case wholesale tax
Maryland 0.09 9% sales tax; $0.2333/gallon in Garrett County
Dist. of Columbia 0.09 Yes 9% off- and on-premise sales tax
Oregon 0.08 n.a.
Kentucky 0.08 Yes 11% wholesale tax; * general sales tax applies to on-premise sales only
Colorado 0.08 Yes
Pennsylvania 0.08 Yes
Wisconsin 0.06 Yes
Missouri 0.06 Yes
Wyoming 0.02 Yes
 U.S. Median

 

 $0.350

 

 

 

 

 

Source: Federation of Tax Administrators http://www.taxadmin.org (January 1, 2013)
Note: n.a. = not applicable. These 5 states do not have a general sales tax.
(1) An additional $15.50/barrel tax will expire on 6/30/2013, reducing the tax rate to 0.26/gallon.

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Andrew is just a guy that likes beer. You can usually find him on the twitters or spending time with his family.